| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 12 MRSA §8883, sub-§1, ¶A, as enacted by PL 1989, c. 555, §12 | | and affected by c. 600, Pt. B, §11, is amended to read: |
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| | | A. The name, address and phone number of the landowner, any | designated agent, and, if known, any harvester or | | harvesters.__In the case of a parcel of land subject to the | | Maine Tree Growth Tax Law, the names, addresses and phone | | numbers of all landowners, including joint owners, must be | | provided; |
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| | | Sec. 2. 12 MRSA §8883, sub-§1, ¶H-1, as enacted by PL 1999, c. 361, §5, | | is amended to read: |
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| | | H-1. The signature of the landowner and the signature of | | the designated agent when a designated agent is listed in | | accordance with paragraph A. If the designated agent is a | | licensed professional forester who has a fiduciary | | responsibility to the landowner, the signature of the | | landowner is not required.__In the case of a parcel of land | | subject to the Maine Tree Growth Tax Law, the signatures of | | all landowners, including joint owners, must be provided; |
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| | | Sec. 3. 36 MRSA §574-B, first ¶, as enacted by PL 1989, c. 555, §16, is | | amended to read: |
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| | | An owner of a parcel containing forest land may apply at the | | landowner's election by filing with the assessor the schedule | provided for in section 579; except that this subchapter shall | | does not apply to any parcel containing less than 10 acres of | | forest land. For purposes of this subchapter, a parcel is deemed | | to include a unit of real estate, notwithstanding that it is | | divided by a road, way, railroad or pipeline, or by a municipal | or county line. The election to apply shall require requires the | | unanimous consent of all owners of an interest in a parcel, | | except for the State, which is not subject to taxation hereunder. | | All owners of an interest in a parcel shall sign the schedule | | provided for in section 579. |
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| | | Sec. 4. 36 MRSA §579, first ¶, as amended by PL 1989, c. 555, §17, is | | further amended to read: |
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| | | The owner or owners of forest land subject to valuation under | | this subchapter shall submit a signed schedule in duplicate, on | | or before April 1st of the year in which that land first becomes | | subject to valuation under this subchapter, to the assessor upon | | a form to be prescribed by the State Tax Assessor, identifying | | the land to be valued hereunder, including proof of |
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